EX-FILING FEES 5 ex107.htm CALCULATION OF FILING FEE TABLES

EXHIBIT 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

iQSTEL Inc.

(Exact Name of Registrant as Specified in its Charter)

|  | Security Type |  | Security Class Title |  | Fee Calculation or Carry Forward Rule |  | Amount Registered (1) |  |  | Proposed Maximum Offering Price Per Unit (2) |  |  | Maximum Aggregate Offering Price |  |  | Fee Rate |  |  | Amount of Registration Fee |
Fees to Be Paid |  | Equity |  | Common Shares, $0.001 par value |  | Other |  |  | 15,000,000 |  |  | $ | 0.245 |  |  | $ | 3,675,000 |  |  |  | 0.000110200 |  |  | $ | 404.99 |
|  | Total Offering Amounts |  |  |  |  |  | $ | 3,675,000 |  |  |  |  |  |  | $ | 404.99 |
|  | Total Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 0 |
|  | Total Fee Offsets |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 0 |
|  | Net Fee Due |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 404.99 |

(1) | Represents shares of the Registrant’s common stock issuable upon the exercise of an option. Pursuant to Rule 416 under the Securities Act, there is also being registered hereby such indeterminate number of additional common shares as may be issued or issuable because of stock splits, stock dividends stock distributions, and similar transactions
(2) | Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act of 1933, as amended. The proposed maximum offering price per share and proposed maximum aggregate offering price are based upon the average of the high $0.25 and low $0.24 sale prices of our common shares on December 14, 2022, as reported on the OTC Markets.